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Highlights / Annotations / Catch Notes For February

Home Highlights February

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Showing 3901 to 3950 of 5999 Records

1 ....75 76 77 787980 81 82 83........ 120

February 15, 2017 Case Laws Service Tax

Sub-contract - denial of exemption available to the construction of dam only on the ground that the dam is part of the Hydroelectric Power Project - there is no......
February 15, 2017 Case Laws Service Tax

Levy of tax - GTA services - whether tax can be levied when consignment note was not issued? - appellant has paid the major portion of Service Tax along with interest......
February 15, 2017 Case Laws Central Excise

Considering separate premises as single factory - All the units under reference are separate factories and are not the precincts nor the part of the same premises - The.....
February 15, 2017 Case Laws Central Excise

Interest on the delayed payment of rebate claims - export of goods - whether the appellant are eligible for interest from three months after the date of sanctioning the.....
February 15, 2017 Case Laws Central Excise

Reversal of CENVAT credit - since the ER-1 returns do not reflect the non-reversal of the credit when the inputs were removed as such, the SCN issued invoking extended......
February 15, 2017 Case Laws Central Excise

Sugar cess - effect of increase in levy of sugar cess after clearance of sugar from the factory - the increased levy of Sugar Cess, after the date of clearance from the.....
February 15, 2017 Case Laws Central Excise

CENVAT credit - tyres used for dumpers - tyres are necessary accessory to dumpers which are capital goods used in the manufacturing activity and integrally connected in.....
February 15, 2017 Case Laws Customs

Valuation - royalty - assessee is paying royalty to their foreign supplier for the manufacturing of goods under their license in India. The same cannot be termed as......
February 15, 2017 Case Laws Customs

Undervaluation - it is evident that the car was imported by producing the Bill of Entry of under-valuation - the Department has taken the price of the impugned car as......
February 14, 2017 Case Laws Income Tax

Exemption u/s 11 - The donations were pass-through donations with specific purposes for which the said voluntary donations can be utilized and the tax-payer has no......
February 14, 2017 Case Laws Income Tax

Exemption under sections 11 & 12 denied - earning interest income on RBI Bonds - the activity of depositing money in the bank and earning interest would not constitute......
February 14, 2017 Case Laws Income Tax

Exemption under sections 11 & 12 denied - income derived from transactions from non-members - mere charging of fee ipso-facto would not enable an activity to be governed....
February 14, 2017 Case Laws Income Tax

TDS u/s 194C or 194I - Payment made towards studio hire charges - the studios would charge the hire charges for using the studios setup on hourly basis and provides......
February 14, 2017 Case Laws Income Tax

Having regard to plain provisions of the statute, in the absence of non-adjudication of the ground by the Commissioner Income-tax (Appeals), the assessee can come only......
February 14, 2017 Case Laws Income Tax

ALP - brand promotion expenses - TPO has not been able to prove that the AMP expenses incurred was not for the benefit of the assessee - The payment made by the assessee....
February 14, 2017 Case Laws Income Tax

Penalty u/s 271(1)(c) - not offering correct MAT on the book profit u/s 115JB - assessee had not furnished any detail of MAT calculation and also had not filed form 29B.....
February 14, 2017 Case Laws Income Tax

Treatment of quantum capital loss as speculation loss in terms of provision of Explanation to Section 73 - The activities through Portfolio Management Scheme (PMS)......
February 14, 2017 Case Laws Income Tax

Addition on account of Short term capital gain u/s 50C - sale of Reservation Letter (Arakshan Patra) - assessee's case capital assets are neither land nor building. -......
February 14, 2017 Case Laws Income Tax

TDS u/s 194C OR 194J - payment as SMS and short code charges - it cannot be held that the assessee is making any payment for use or right to use any equipment. Further,.....
February 14, 2017 Case Laws Income Tax

Revenue or Capital expenditure - Hire charges paid for hiring equipment - assessee has brought on hire computers and peripherals from third parties - TDS was deducted......
February 14, 2017 Case Laws Income Tax

Validity of assessment order pursuant to order u/s 144C - there is no direction given by the ld. DRP to ld. Assessing Officer but the directions were only given to the......
February 14, 2017 Case Laws Income Tax

TDS u/s 194C - payment to sub-contractors - Merely because the Form No.15J was not filed before the concerned Authority, that too due to human mistake, the disallowance.....
February 14, 2017 Case Laws Income Tax

Additional depreciation allowed u/s.32(1)(iia) of the Act is a one-time benefit to encourage industrialisation, and the provisions related to it have to be construed......
February 14, 2017 Case Laws Service Tax

Recovery of service tax dues - Extension of the period of provisional attachment - extension for a further period of one year - franchise agreement - natural justice -......
February 14, 2017 Case Laws Service Tax

Imposition of penalty u/s 76 of the FA, 1994 - delayed payment of tax - financial difficulty - invocation of section 80 - it is a fit case to waive the penalty - AT
February 14, 2017 Case Laws Service Tax

Refund claim - works contract services and various other input services - denial on the ground of nexus of input service with the output services - the adjudicating......
February 14, 2017 Case Laws Central Excise

Natural justice - Revenue unilaterally concluded that the goods manufactured by appellants were Gutkha/Pan Masala. Therefore, there has been violation of principle of......
February 14, 2017 Case Laws Central Excise

Clandestine removal - Shortage of stock - Penalty - Rule 25 of CER, 2002 - stock valuation was by way of estimation basis - no case of clandestine removal and......
February 14, 2017 Case Laws Central Excise

Cenvat credit - Capitalization of Input services - restriction on availing depreciation - Rule 4(4) of CCR - Since there is no explicit provisions to restrict the Cenvat....
February 13, 2017 Case Laws Income Tax

Additions u/s 41(1) - Authorities Below has presumed that the trading liability ceased to exist as the notice u/s 133(6) of the Act issued were not served - liability......
February 13, 2017 Case Laws Income Tax

Bad debits - if the assessee decided to write off the said advances/securities given in ordinary course of business, in its books of accounts, the claim of assessee......
February 13, 2017 Case Laws Income Tax

Addition u/s 41 - amount shown as 'advance against export' outstanding since 1997 - Liability for a period of more than 10 years - Section 41(1) cannot be applied so......
February 13, 2017 Case Laws Income Tax

Validity of proceedings u/s 153C - addition u/s 69C - non satisfaction of the condition precedent viz. the seized document must belong to the assessee is a......
February 13, 2017 Case Laws Income Tax

TDS liability of individual - for the applicability of the provisions of section 44AB and 194J, the gross receipts from both the sources shall be clubbed - the assessee.....
February 13, 2017 Case Laws Income Tax

As the gross receipts of the assessee are less than ₹ 1 crore, so it is not required to get the approval from the income tax authority for claiming the exemption......
February 13, 2017 Case Laws Income Tax

Partnership firm - deduction u/s 40(b) - AO observed that partnership firms could not exist with artificial persons alone - there is nothing in that section to conclude.....
February 13, 2017 Case Laws Income Tax

Addition on the basis of statements recorded Sales Tax Department (STD) - The information received from the STD was a good starting point for making further......
February 13, 2017 Case Laws Service Tax

Interest - penalty - reversal of irregularly availed credit - whether the appellant is liable to pay the interest and penalty for the irregularly availed credit, which......
February 13, 2017 Case Laws Service Tax

Cenvat Credit - Merely because the SIM card or invoice is in the name of the employee it cannot be concluded that the mobile phone is for personal use of the employee......
February 13, 2017 Case Laws Service Tax

Refund claim - unjust enrichment - The amount was collected as service tax on the mistaken belief that the services were taxable. The amount however does not have the......
February 13, 2017 Case Laws Central Excise

Cenvat credit - Input service - pre-mining activities - Department took a view that as these were not approved mines and the said activities availed by the appellants......
February 13, 2017 Case Laws Central Excise

Demand of duty u/s 11D or recovery of amount u/s 11D - Revenue could not decide as to ₹ 74,20,714/- & ₹ 3,43,26,040/- were the duties of excise short paid or....
February 13, 2017 Case Laws Central Excise

Cenvat Credit - there was no time limit during the relevant period for availment of Cenvat Credit after the receipt of inputs into the factory - AT
February 13, 2017 Case Laws Central Excise

Cenvat Credit - duty paying documents - The defect that invoices were issued prior to clearances of goods from port is too flimsy and baseless allegation particularly to....
February 13, 2017 Case Laws Central Excise

Refund claim - price variation clause - payment of excess duty - When the department has denied provisional assessment particularly, they cannot deny the refund saying......
February 13, 2017 Case Laws Central Excise

Benefit of refund of the said SAD as per Notification No.102/2007-Cus cannot be denied to them only on the ground that movement of goods is from SEZ and it cannot be......
February 13, 2017 Case Laws VAT and Sales Tax

Classification of NEBULA Jewellery Watch - Even the dress having diamond on it predominantly can be in a given case said to be a jewellery. Mainly because the NEBULA......
February 13, 2017 Case Laws Companies Law

Winding-up petition - appellant acquiescing in the order admitting the winding up petition and proceeding to settle the disputes with a number of creditors. This itself.....
February 11, 2017 Case Laws Income Tax

Deduction of tax at a lower rate - It is therefore clear in the statutory provision of deduction of tax at source at lower rate is “person specific” and cannot be......
February 11, 2017 Case Laws Income Tax

Revision u/s 263 - neither detail in respect of financial charges was also asked by the Assessing Officer nor any information was filed by the assessee - CIT is correct.....

1 ....75 76 77 787980 81 82 83........ 120

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